The tax holiday applies to all items of clothing priced $75 or less, school instructional materials priced at $20 or less, and school supplies priced at $20 or less.

There is no limit to the number of individual items that may be purchased.

Last year’s sales tax holiday proved to be very popular with shoppers.

“It’s a great thing for consumers and retailers,” said Lora Miller, director of government affairs and public relations for the Ohio Council of Retail Merchants. “We believe the analysis shows Ohio didn’t lose any tax revenue as a result. Consumers win, businesses win, and the state is not losing money.”“The sales tax holiday became a mini-Black Friday in many communities, as consumer groups and school organizations across Ohio drove their members to the malls and stores to save money.”

The Ohio Department of Taxation says that taxpayers saved $3.3 million on nearly $47 million in sales in 2016. The event also generated an additional $4.7 million in tax revenues for Ohio from purchases of items that were not eligible for the discount as well as buying from out-of-state visitors.

Ohio is one of only 17 states offering a sales tax holiday for back-to-school shoppers, and just like last year, none of our neighboring states is offering anything similar.

Under the guidelines posted on the Ohio Department of Taxation’s website, definition of clothing is “all human wearing apparel suitable for general use.” It includes shirts, shoes, pants, shorts, sweaters, shoes and shoe laces, including athletic footwear – all subject to the $75 per item limitation.

Any item costing more than $75 will be taxed normally.

Items not included in the definition of clothing are accessories and equipment such as briefcases, handbags, handkercheifs, wallets, and watches.